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THE INFLUENCE OF INTELLECTUAL CAPITAL ON MANUFACTURING COMPANY PERFORMANCE, AUTOMOTIVE AND COMPONENTS SUB SECTOR IN INDONESIA

Fauzi , Wihardi and Augustina , Kurniasih (2015) THE INFLUENCE OF INTELLECTUAL CAPITAL ON MANUFACTURING COMPANY PERFORMANCE, AUTOMOTIVE AND COMPONENTS SUB SECTOR IN INDONESIA. In: SEMINAR NASIONAL & CALL FOR PAPER APMMI 2015. Program Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado, pp. 139-151. ISBN 978-602-73622-0-8

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Abstract

This study aims to examine the effect of intellectual capital through component of Human Capital Efficiency (SCE), Structural Capital Efficienty (HCE) and Capital Employed Efficiency (CEE) on company’s performance which represented by Return of Asset (ROA), Asset Turn Over (ATO), and Market to Book Value (MtBV). Research data is annual consolidated financial report for five years observation period (2010-2014). Research obejects are all listing manufacturing company in sub sector automotive and component in Indonesia Stock Exchange during observation period. Data is arranged in panel data format. Chow test and hausman test are being used to find proper model using common effect, fixed effect, or random effect in every research model. The method of analysis used in this studi is multiple linear regressions. The results showed HCE, SCE, dan CEE simultaneously are having positive significance influence on ROA and ATO, but no influece on MtBV. Partially, ROA is influenced by SCE only and ATO by CEE. On the other hand, HCE shows no partial influence to any dependence variable tested. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh intellectual capital melalui komponen Human Capital Efficeiency (SCE) , Structural Capital Efficienty (HCE) dan Capital Employed Efficiency (CEE) terhadap kinerja perusahaan yang diwakiili oleh Return of Asset (ROA), Asset Turn Over (ATO), dan Market to Book Value (MtBV). Data penelitian adalah data laporan keuangan tahunan untuk periode observasi lima tahun (2010-2014). Objek penelitian adalah semua perusahaan manufaktur sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia selama periode penelitian. Data diolah dengan susunan data panel. Uji Chow test dan hausman test digunakkan untuk mencari model yang tepat antara common effect, fixed effect, ataupun random effect dari setiap model penelitian. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan HCE, SCE, dan CEE secara simultan berpengaruh positif dan signifikan terhadap ROA dan ATO, namun tidak berpengaruh terhadap MtBV. Secara parsial, ROA hanya dipengaruhi oleh SCE dan ATO hanya dipengaruhi oleh CEE. Sedangkan HCE tidak berpengaruh terhadap variabel terikat terikat yang duji.

Item Type: Book Section
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi > Manajemen
Depositing User: Mr. Benhard W. Tampangela, ST
Date Deposited: 15 Jan 2016 12:54
Last Modified: 15 Jan 2016 12:54
URI: http://repo.unsrat.ac.id/id/eprint/1030

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